“I am pleased to note the first parts of this act come into force. The Land Reform Act builds on the foundations of this Government’s wider programme of reform across urban and rural Scotland. The act will enable communities and individuals to own and use land to realise their full potential.

“These first provisions mean that we will tax shooting and deer stalking businesses in the same way as other businesses in Scotland. They also modernise the law on common good land so councils can better use this resource. Finally, they create new powers to manage wild deer populations.

“Today marks a vital next step in a wider and on-going programme of reform across Scotland. A land rights and responsibilities statement and a Scottish Land Commission will follow. We will also support landowners to better engage with communities and will shortly begin to implement the act’s agricultural holdings provisions.

“Implementing the act is not the end of our land reform journey but an important step in ensuring that land in Scotland delivers benefit for everyone.”